TITLE 4 - GENERAL REVENUE

Part of the Municipal Code of Kamas, UT.

Local law · Updated July 14, 2026 · 813 sections

The text

CHAPTER 4.04. - ENERGY SALES AND USE TAX#

Sec. 4.04.010. - Purpose.#

It is the intent of Kamas City to repeal its franchise taxes levied on gas and electricity as applicable and adopt the municipal energy sales and use tax, pursuant to, and in conformance with, U.C.A. § 10-1-301 et seq., "The Municipal Energy Sales and Use Tax Act."

(Ord. 2015-04, 11/10/2015)

Sec. 4.04.020. - Definitions.#

Consumer means a person who acquires taxable energy for any use that is subject to the municipal energy sales and use tax.

Contractual franchise fee means: 1.

A fee;

Provided for in a franchise agreement; and

That is consideration for the franchise agreement; or

A fee similar to subsection (1); or

Any combination of subsection (1) or (2).

Delivered value means the fair market value of the taxable energy delivered for sale or use in the municipality and includes: 1.

The value of the energy itself; and

Any transportation, freight, customer demand charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality,

"Delivered value" does not include the amount of a tax paid under U.C.A. Tit. 59, Ch. 12, Part 1 or Part 2.

Energy supplier means a person supplying taxable energy, except for persons supplying a de minimum amount of taxable energy, if such persons are excluded by rule promulgated by the state tax commission.

Franchise agreement means a franchise or an ordinance, contract, or agreement granting a franchise.

Franchise tax means: 1.

A franchise tax;

A tax similar to a franchise tax; or

Any combination of subsection (1) or (2).

Person includes any individual, firm, partnership, joint venture. association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit.

Sale means any transfer of title, exchange, or barter, conditional or otherwise, in any manner, of taxable energy for a consideration. It includes: 1.

Installment and credit sales;

Any closed transaction constituting a sale;

Any transaction under which right to acquire, use or consume taxable energy is granted under a lease or contract and the transfer would be taxable if an outright sale were made.

Storage means any keeping or retention of taxable energy in this city for any purpose except sale in the regular course of business.

Taxable energy means gas and electricity.

Use means the exercise of any right or power over taxable energy incident to the ownership or the leasing of the taxable energy. "Use" does not include the sale, display, demonstration, or trial of the taxable energy in the regular course of business and held for resale.

(Ord. 2015-04, 11/10/2015)

Sec. 4.04.030. - Municipal energy sales and use tax.#

There is hereby levied, subject to the provisions of this ordinance, a tax on every sale or use of taxable energy made within Kamas City equaling four percent of the delivered value of the taxable energy to the consumer. This tax shall be known as the municipal energy sales and use tax. 1.

The tax shall be calculated on the delivered value of the taxable energy to the consumer.

The tax shall be in addition to any sales or use tax on taxable energy imposed by Kamas City authorized by U.C.A. Tit. 59, Ch. 12, Pt 2, The Local Sales and Use Tax Act.

(Ord. 2015-04, 11/10/2015)

Sec. 4.04.040. - Exemptions from the municipal energy sales and use tax.#

No exemptions are granted from the municipal energy sales and use tax except as expressly provided in U.C.A. § 10-1-305(2)(b); notwithstanding an exemption granted by U.C.A. § 59-1-104.

The following are exempt from the municipal energy sales and use tax, pursuant to U.C.A. § 10-1-305(2)(b):

Sales and use of aviation fuel, motor fuel, and special fuels subject to taxation under U.C.A. Tit. 59, Ch. 13;

Sales and use of taxable energy that is exempt from taxation under federal law, the United States Constitution, or the Utah Constitution;

Sales and use of taxable energy purchased or stored for resale;

Sales or use of taxable energy to a person, if the primary use of the taxable energy is for use in compounding or producing taxable energy or a fuel subject to taxation under U.C.A. Tit. 59, Ch. 13;

Taxable energy brought into the state by a nonresident for the nonresident's own personal use or enjoyment while within the state, except taxable energy purchased for use in the state by a nonresident living or working in the state at the time of purchase;

The sale or use of taxable energy for any purpose other than as a fuel or energy; and

The sale of taxable energy for use outside the boundaries of Kamas City.

The sale, storage, use, or other consumption of taxable energy is exempt from the municipal energy sales and use tax levied by this ordinance, provided:

The delivered value of the taxable energy has been subject to a municipal energy sales or use tax levied by another municipality within the state authorized by U.C.A. Tit. 59, Ch. 12, Pt. 3; and

Kamas City is paid the difference between the tax paid to the other municipality and the tax that would otherwise be due under this ordinance, if the tax due under this ordinance exceeds the tax paid to the other municipality.

(Ord. 2015-04, 11/10/2015)

Sec. 4.04.050. - No effect upon existing franchises—Credit for franchise fees.#

This ordinance shall not alter any existing franchise agreements between Kamas City and energy suppliers.

There is a credit against the tax due from any consumer in the amount of a contractual franchise fee paid if:

The energy supplier pays the contractual franchise fee to Kamas City pursuant to a franchise agreement in effect on July 1, 1997;

The contractual franchise fee is passed through by the energy supplier to a consumer as a separately itemized charge; and

The energy supplier has accepted the franchise.

(Ord. 2015-04, 11/10/2015)

Sec. 4.04.060. - Tax collection contract with state tax commission.#

On or before the effective date of this ordinance, Kamas City shall contract with the state tax commission to perform all functions incident to the administration and collection of the municipal energy sales and use tax, in accordance with this ordinance. The mayor, (with the approval of the city attorney, as applicable) is hereby authorized to enter (supplementary, as applicable) agreements with the state tax commission that may be necessary to the continued administration and operation of this municipal energy sales and use tax ordinance.

An energy supplier shall pay the municipal energy sales and use tax revenues collected from consumers directly to Kamas City monthly if:

Kamas City is the energy supplier; or

The energy supplier estimates that the municipal energy sales and use tax collected annually from its Utah consumers equals $1,000,000.00 or more; and

ii.

The energy supplier collects the municipal energy sales and use tax.

An energy supplier paying the municipal energy sales and use tax directly to Kamas City may deduct any contractual franchise fees collected by the energy supplier qualifying as a credit and remit the net tax less any amount the energy supplier retains as authorized by U.C.A. § 310-1-307(4).

(Ord. 2015-04, 11/10/2015)

CHAPTER 4.10. - TRANSPORTATION IMPACT FEES#

Sec. 4.10.010. - Intents and purposes.#

This ordinance is intended to assist in the implementation of the Kamas City General Plan.

The purpose of this ordinance is to regulate the use and development of land so as to assure that new development bears a proportionate share of the cost of capital expenditures necessary for public facility improvements in Kamas City.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.020. - Rules of construction.#

The provisions of this ordinance shall be liberally construed so as to effectively carry out its purpose in the interest of the public health, safety, and welfare.

For the purpose of administration and enforcement, unless otherwise stated in this ordinance, the following rules of construction shall apply to the text of this ordinance:

In case of any difference of meaning or implication between the text of this ordinance and any caption, illustration, summary table, or illustrative table, the text shall control.

The word shall is always mandatory and not discretionary; the word may is permissive.

Words used in the present tense shall include the future; words used in the singular shall include the plural, and the plural the singular, unless the context clearly indicates the contrary.

The phrase used/or includes arranged/or, designed/or, maintained/or, or occupied for.

The word person includes individual, a corporation, a partnership, an incorporated association, or any other similar entity.

Unless the context clearly indicates the contrary, where a regulation involves two or more items, conditions, provisions or events connected by the conjunction and, or either ... or, the conjunction shall be interpreted as follows:

And indicates that all the connected terms, conditions, provisions or events shall apply.

ii.

Or indicates that the connected items, conditions, provisions, or events may apply singly or in any combination.

iii.

Either ... or indicates that the connected items, conditions, provisions, or events shall apply singly but not in combination.

The word includes shall not limit a term to the specific example but is intended to extend its meaning to all other instances or circumstances of like kind or character.

City means the city council or the city officials they may designate to carry out the administration of this ordinance.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.030. - Definitions.#

Capital improvement includes public facility planning and engineering, land acquisition, site improvements, buildings, and equipment but excludes maintenance and operation.

Development order means a regulatory approval by Kamas City.

Fee payer is a person applying for the issuance of a building permit or permit for mobile home installation.

Private recreational facility is any recreational facility which is not owned by or dedicated to any governmental entity.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.040. - Imposition of impact fee.#

Any person who, after the effective date of this ordinance, seeks to develop land within Kamas City, Utah, by applying for a land use permit or building permit for a building or permit for a mobile home installation, is hereby required to pay an impact fee in the manner and amount set forth in this ordinance.

No new building permit or new permit for mobile home installation for any activity requiring payment of an impact fee pursuant to KMC 4.10.060 shall be issued unless and until the impact fee hereby required has been paid.

No extension of a building permit or permit for mobile home installation issued prior to the effective date of this ordinance for any activity requiring payment of an impact fee pursuant to KMC 4.10.060 shall be granted unless and until the impact fee hereby required has been paid.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.050. - Computation of the amount of impact fee.#

The amount of the impact fee shall be determined by the following formula:

TRANSPORTATION IMPACT FEE FORMULA a.

Transportation costs related to new growth

Credit for Class "C" road funds

Credit for past taxes

Units of new growth

Credit for future taxes

(a) - (b+c)) = Total Cost

(Total Cost / d) = Unadjusted Impact Fee

(Unadjusted Impact Fee - e) = Impact Fee

If a land use application or building permit is requested for mixed uses, then the fee shall be determined using the above schedule by apportioning the space committed to uses specified on the schedule.

ii.

If the type of development activity that a land use application or building permit is applied for is not specified on the above fee schedule, the city shall use the fee applicable to the most comparable type of land use on the above fee schedules. The city shall be guided in the selection of a comparable type by the Kamas City General Plan, supporting documents of the Kamas City General Plan, and the Kamas City Zoning Ordinance. If the city determines that there is no comparable type of land use on the above fee schedule then the city shall determine the appropriately discounted fee by considering demographic or other documentation which is available from state, local, and regional authorities.

iii.

In the case of change of use, redevelopment, or expansion or modification of an existing use which required the issuance of a land use application or building permit or permit for mobile home installation, the impact fee shall be based upon the net positive increase in the impact fee for the new use as compared to the previous use.

If a fee payer opts not to have the impact fee determined according to this section, then the fee payer shall prepare and submit to the city an independent fee calculation study for the land development activity for which a land use application or building permit or permit for mobile home installation is sought. The documentation submitted shall show the basis upon which the independent fee calculation was made. The city shall consider the documentation submitted by the fee payer but is not required to accept such documentation as he/she shall reasonably deems to be inaccurate or not reliable and may, in the alternative, require the fee payer to submit additional or different documentation for consideration. If an acceptable independent fee calculation study is not presented, the fee payer shall pay impact fees based upon the schedule shown in this section. If an acceptable independent fee calculation study is presented, the city may adjust the fee to that appropriate to the particular development.

Determinations made by the city pursuant to this section may be appealed to the board of adjustments by filing a written appeal request with the city recorder within ten days of the city's determination.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.060. - Payment of fee.#

The fee payer shall pay the transportation impact fee required by this ordinance to the mayor or their designee prior to the issuance of a land use permit or building permit or a permit for mobile home installation.

All funds collected shall be properly identified by impact fee type and district and promptly transferred for deposit in the appropriate impact fee trust fund to be held in separate accounts as determined by KMC 4.10.080 and used solely for the purposes specified in this ordinance.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.070. - Transportation impact fee district.#

There is hereby established a transportation impact fee district. The entire city is one district.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.080. - Impact fee trust funds established.#

There is hereby established a separate impact fee trust fund, one for each public facility type established by the written analysis and district as established in KMC 4.10.070.

Funds withdrawn from these accounts must be used in accordance with the provisions of KMC 4.10.090.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.090. - Use of funds.#

Funds collected from impact fees shall be used solely for the purpose of acquiring and/or making capital improvements and their related costs to public facilities under the jurisdiction of Kamas City.

Funds shall be used exclusively for acquisitions, expansions, or capital improvements within the impact fee district as identified in the written analysis, from which the funds were collected or for projects in other impact fee districts which are of benefit to the impact fee district from which the funds were collected funds shall be expended in the order in which they are collected.

In the event that bonds or similar debt instruments are issued for advanced provision of capital facilities for which impact fees may be expended, impact fees may be used to pay debt service on such bonds or similar debt instruments to the extent that the facilities provided are of the type described in this section and are located within the appropriate impact fee districts created by KMC 4.10.070 or as provided in this section.

At least once each fiscal period the mayor shall present to the city council a proposed capital improvements program for public facilities, assigning funds, including any accrued interest, from the several impact fee trust funds to specific public improvement projects and related expenses. Monies, including any accrued interest, not assigned in any fiscal period shall be retained in the same impact fee trust funds until the next fiscal period, except as provided by the refund provisions of this ordinance.

Funds may be used to provide refunds as described in KMC 4.10.100.

The city shall be entitled to retain not more than ten percent of the funds collected as compensation for the expense of collecting the fee and administering this ordinance.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.100. - Refund of fees paid.#

If a land use permit, building permit or permit for mobile home installation expires without commencement of construction, the fees have not been spent or encumbered, and no impact has resulted, then the fee payer shall be entitled to a refund, with interest at the rate received by the city on the funds, of the impact fee paid as a condition for its issuance except that the city shall retain ten percent of the fee to offset a portion of the cost of collection and refund. The fee payer must submit an application for such a refund to the city within 30 days of the expiration of the permit.

Except as provided in subsection U.C.A. 1953, § 11-36-302(b), any funds not expended or encumbered by the end of the calendar quarter immediately following six years from the date the impact fee was paid shall, upon application of the then current landowner, be returned to such landowner with interest at the rate received by the city on the funds, provided that the landowner submits an application for a refund to the city within 180 days of the expiration of the six-year period.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.110. - Exemptions and credits.#

The following may be exempted from payment of the impact fee:

Alterations or expansion of an existing building where no additional residential units or equivalent residential units are created and where the use is not changed.

The construction of accessory buildings or structures where no additional residential units or equivalent residential units are created and where the use is not changed.

The replacement of a destroyed or partially destroyed building or structure with a new building or structure of the same size and use.

The installation of a replacement mobile home on a lot or other such site when a impact fee for such mobile home site has previously been paid pursuant to this ordinance or where a mobile home legally existed on such site on or prior to the effective date of this ordinance.

The construction of buildings by a government agency or other development activities with a broad public purpose as determined by the city. In the event that an exemption is granted, the city council shall establish the source of funding to pay for the impact of the development activity.

Any claim of exemption must be made no later than the time of application for a building permit or permit for mobile home installation. Any claim not so made shall be deemed waived.

Credits.

Public capital improvements may be offered by the fee payer as total or partial payment of the required impact fee. The offer must specifically request or provide for an impact fee credit. If the city accepts such an offer, whether the acceptance is before or after the effective date of this ordinance, the credit shall be determined and provided in the following manner:

Credit for the dedication of land shall be valued at 100 percent of the most recent assessed value by the Summit County Property Appraiser; by such other appropriate method as the city council may have accepted prior to the effective date of this ordinance for particular public improvements; or by fair market value established by private appraisers acceptable to the city. Credit for the dedication of park land shall be provided when the property has been conveyed at no charge to, and accepted by, the city in a manner satisfactory to the city council.

ii.

Applicants for credit for construction of public improvements shall submit acceptable engineering drawings and specifications, and construction cost estimates to the city. The city shall determine credit for construction based upon either these cost estimates or upon alternative engineering criteria and construction cost estimates if the city determines that such estimates submitted by the applicant are either unreliable or inaccurate. The city shall provide the applicant with a letter or certificate setting forth the dollar amount of the credit, the reason for the credit, and the legal description or other adequate description of the project or development to which the credit may be applied. The applicant must sign and date a duplicate copy of such letter or certificate indicating his agreement to the terms of the letter or certificate and return such signed document to the city before credit will be given, The failure of the applicant to sign, date, and return such document within 60 days shall nullify the credit.

iii.

Except as provided in this section, credit against impact fees otherwise due will not be provided until:

(1)

The construction is completed and accepted by the city;

(2)

A suitable maintenance and warranty bond is received and approved by the city, when applicable.

iv.

Credit may be provided before completion of specified public improvements if adequate assurances are given by the applicant that the standards set out in this section will be met and if the fee payer posts security as provided below for the costs of such construction. Security in the form of a cash escrow agreement shall be posted with and approved by the city at 125 percent of the amount determined by the City engineer. Twenty-five percent of the cash escrow account shall remain for two years after completion of the project, as a guarantee of the work, pursuant to Kamas City's Cash Bond Escrow Agreement. If the public improvement construction project will not be constructed within one year of the acceptance of the offer by the city, the amount of the security shall be increased by ten percent compounded for each year of the life of the security. The security shall be reviewed and approved by the city engineer prior to acceptance of the security by the city council. If the public improvement construction project is not to be completed within five years of the date of the fee payer's offer, the city council must approve the public improvement construction project and its scheduled completion date prior to the acceptance of the offer by the city.

Any claim for credit must be made no later than the time of application for a land use permit, building permit or permit for mobile home installation. Any claim not so made shall be deemed waived.

Credits shall not be transferable from one project or development to another without the approval of the city council and may only be transferred to a development within a different impact fee district upon a finding by the city council that the dedication for which the credit was given benefits such different impact fee district.

Determinations made by the city pursuant to this section may be appealed to the board of adjustment by filing a written appeal with the city recorder within ten days of the city's determination.

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.120. - Review.#

The fee schedule contained in KMC 4.10.050 shall be reviewed by the city council at least once each fiscal biennium (i.e. every two years).

(Ord. 2015-04, 11/10/2015)

Sec. 4.10.130. - Penalty provision.#

A violation of this ordinance shall be prosecuted in the same manner as misdemeanors are prosecuted and upon conviction the violator shall be punishable according to law; however, in addition to or in lieu of any criminal prosecution Kamas City shall have the power to sue in civil court to enforce the provisions of this ordinance.

(Ord. 2015-04, 11/10/2015)

CHAPTER 4.12. - WATER FEES#

Sec. 4.12.010. - Water impact fees.#

Connection Fee Impact Fee Additional Fee

Water $400.00 $2,200.00 per ERU Current cost of meter and 5 shares of Beaver Shingle Creek Water

All impact fees are calculated per equivalent residential unit (ERU).

This fee is used to help pay for the city impact of the development on public water infrastructures and capital improvements necessary to benefit the user that may have been paid for in whole or in part by existing residents of the city and is due with the building permit fee(s), or in some cases, when in the opinion of the city council the fees will be needed for immediate off-site improvements to serve the development, the fees may be required to be paid in total before the final plat is signed by the mayor (or as otherwise stipulated by development agreement).

Impact fees are assessed in accordance to the adopted impact fee analysis.

All connection fees are calculated per connection plus the actual cost of meter depending on connection size.

All fees must be paid before a building permit will be issued.

(Ord. 2015-04, 11/10/2015; Res. No. 2022-08, 9/13/2022)

Sec. 4.12.020. - Water rights transfers.#

On single family and multi-family residential developments any water rights and delivery, pumping, transmission, storage, or diversion facilities that are part of the property, previously used for irrigation, that are not required for the operation or maintenance of private or public open spaces or common spaces of the development under other agreements must be transferred to Kamas City in a form acceptable to the city council. Quantities of water necessary for the development will be calculated by the city based on size and nature of the development. General requirements are four shares of Beaver Shingle Creek Irrigation water for each equivalent single family residential unit. Applicant shall pay all fees associated with the transfer of shares from applicants name to Kamas City.

(Ord. 2015-04, 11/10/2015)

Sec. 4.12.030. - Water meter connection fees.#

Water meter connection fees: $400.00, plus the actual cost of the meter.

(Ord. 2015-04, 11/10/2015)

Sec. 4.12.040. - Monthly water metered service.#

Water base charge. For water usage up to and including 15,000 gallons per month.

The water base charge is charged on all units receiving water service in Kamas City. All accessory type units or apartments on a common meter must be approved in advance by the city council on new construction or new rentals/conversions, and may require payment of additional base rate. Single family residential connections are limited to a maximum size of three-fourths inch. a.

Meter size: ¾"

Monthly base/demand charge: $38.00/ERU. Monthly base/demand charge shall increase each year, July 1, as shown in the table in KMC 4.12.040, 1.e.

All others charge based on equivalent ERU.

Construction meter base monthly charge: Construction water will be charged at the regular rate.

BASE RATE FY26 FY27 FY28 FY29 FY30 FY31

PER ERU $38.00 $41.00 $44.00 $47.00 $50.00 $53.00

Water conservation/overage rates. All water delivered through each meter serving customers in excess of 15,000 gallons per meter per month shall be billed at the following rates:

Overage Rate

15,001 to 40,000 gallons $1.75 per 1,000 gallons

40,001 to 100,000 gallons $2.50 per 1,000 gallons

100,001 to 300,000 gallons $3.50 per 1,000 gallons

300,001 and above $4.25 per 1,000 gallons

Monthly water conservation/overage rates shall increase each year, July 1, as shown in the table in KMC 4.12.040, 2.a. a.

OVERAGE RATES FY26 FY27 FY28 FY29 FY30 FY31

15,001 to 40,000

gallons $1.75 $2.00 $2.25 $2.50 $2.75 $3.00

40,001 to 100,000

gallons $2.50 $2.75 $3.00 $3.25 $3.50 $3.75

100,001 to 300,000 gallons $3.50 $3.75 $4.00 $4.25 $4.50 $4.75

300,001 gallons and above $4.25 $4.75 $5.25 $5.75 $6.25 $6.75

*Rate per 1,000 gallons

Residential winter usage/overage rates. In order to protect citizens from freezing water lines the city asks homeowners to leave their water trickling during winter months.

To minimize cost for residential overages that may accrue, the city will allow 20,000 gallons per meter, per month before overage charges are applied. Normal overage rates will apply.

This exemption does not apply for commercial or agricultural connections.

(Ord. 2015-04, 11/10/2015; Res. No. 2022-08, 9/13/2022; Ord. 2025-06, § 1, 5/27/2025)

Sec. 4.12.050. - Water violation, re-connection fees and penalties.#

Disconnection: $50.00. Charged for disconnection resulting from non-payment of water fees.

Deposit for disconnection: $100.00. In the event that water services are disconnected for non-payment, there shall be deposited with the city clerk or city treasurer the sum of $100.00. Such deposits shall be held by the City of Kamas so long as the service applied for is supplied by the city, and if and when the service is discontinued or terminated as to any water and/or sewer user, the amount of the deposit less any amount owing the city for such water and/or sewer service shall be refunded.

Meter concealment: $25.00. Meter concealment charge per month for each month that a water meter and/or cover is buried or concealed by soil, vegetation or debris by the owner.

Unauthorized water connection: $500.00. Penalty per violation for connecting or tampering with Kamas City water without approval.

(Ord. 2015-04, 11/10/2015)

Sec. 4.12.060. - Late fees, shut off notice fees, return check fees, interest.#

Late fee: $5.00 per month

Shut off notice fee: $25.00

Return check fee: $20.00

Note: In the event that two or more checks are returned unpaid, all future payments may be required either in cash or money order.

(Ord. 2015-04, 11/10/2015)

Sec. 4.12.070. - Extension of water services policy.#

Any project or applicant or developer, whether an individual unit or multiple unit or subdivision, that requires connection to the city water system, shall be required to pay all the costs of any extensions of facilities necessary to achieve a connection that meets the city council's standards or specifications in force at the time. This may include not only the capital cost of the project, but any city costs associated with plan approval, engineering and inspection work, exclusive to the extension.

The city may specify an extension of a higher capacity, or of additional appurtenances that are required for the development to service possible future users beyond the present extension. The extra capacity cost shall be paid for by the city in this instance, and an aid to construction agreement may be entered into by both parties to establish the joint extension responsibilities.

Any extension parties, whether the applicant or developer, or a combination, may enter into an extension agreement that shall be filed with the city clerk setting forth cost recovery procedures for the users connecting to the extension part of the system in the future. The agreement will outline a formula to be used for calculation of the future contributions to the extension and shall specify that the fees must be paid to the original party(s) of the extension before building permits are issued to any new connectors. Future extensions beyond the current extension are not eligible for cost recovery, only connections on to the line itself. The recovery period to the original party(s) may not exceed ten years and is to be pro-rated to the future connectors in an equitable manner detailed in the extension agreement. The agreement may establish refunding of the costs of the extension not only to the original applicant or developer, but also to any other parties that have paid into the extension within the ten-year period.

If the city extends water service for a development, the developer of any of the property within the extension will be responsible to enter into an extension agreement with the city setting forth the cost recovery procedures.

The city must be held harmless and indemnified from any claims arising out of any disputes between parties regarding application of and recovery of any costs associated with the agreement, or disputes as to the interpretation or application thereof.

After final inspection of the improvements or extension(s), the applicant or developer must provide title and easements to the systems, free and clear of any encumbrances to the city, to be operated as a public system by the city. A one-year warranty will be required on the system from the date of acceptance.

(Ord. 2015-04, 11/10/2015)

Sec. 4.12.080. - Non-service connections.#

All service connections with a meter in place shall be charged the minimum monthly base rate and metered overage, regardless of use. Monthly base fees are required to support the delivery and maintenance costs of the overall system. Property owners wishing to discontinue water service for a period of three months or more may request a disconnection of service. Water meters that have been disconnected will either be removed from the property or pad-locked from service, until such time as a re-connection fee has been paid. 1.

Disconnection fee: $100.00

Re-connection fee: $100.00

(Ord. 2015-04, 11/10/2015)

Sec. 4.12.090. - Winter rate connections.#

Property owners who wish to continue water service during the months of November through April, while vacant from their homes, may request winter rate billing. The public works staff will verify the vacancy of the dwelling periodically during the winter months. 1.

Rate: $17.00 per month

(Ord. 2015-04, 11/10/2015)

Sec. 4.12.100. - Fire hydrant usage and penalty.#

Application fee: $25.00

Deposit: $1,000.00

Meter usage: $10.00 per day

Water usage: $0.02 per gallon

Penalty: $1,000.00 per violation

(Penalty for use of hydrant without appropriate authorization)

(Ord. 2015-04, 11/10/2015)

CHAPTER 4.13. - SEWER FEES#

Sec. 4.13.010. - Sewer impact fees.#

Sewer impact fees: $2,200.00 per ERU

All impact fees are calculated per equivalent residential unit (ERU).

This fee is used to help pay for the city impact of the development on public sewer infrastructures and capital improvements necessary to benefit the user that may have been paid for in whole or in part by existing residents of the city and is due with the building permit fee(s), or in some cases, when in the opinion of the city council the fees will be needed for immediate off-site improvement to serve the development, the fees may be required to be paid in total before the final plat is signed by the mayor (or as otherwise stipulated by development agreement).

Impact fees are assessed in accordance to the adopted impact fee analysis.

All fees must be paid before a building permit will be issued.

(Ord. 2015-04, 11/10/2015)

Sec. 4.13.020. - Connection fee.#

Connection fee: $500.00 per connection.

All connection fees are calculated per connection plus the actual cost of meter depending on connection size.

All fees must be paid before a building permit will be issued.

(Ord. 2015-04, 11/10/2015)

Sec. 4.13.030. - Monthly sewer fees.#

Sewer rate is $44.00 per "equivalent residential unit" ERU. Monthly sewer rate shall increase each year, July 1, as shown in the table in KMC 4.13.030, 5.

The monthly sewer fee is charged on all units receiving sewer service in Kamas City. All accessory type units or apartments on a common sewer service must be approved in advance by the city council on new construction or new rentals/conversions.

Construction sewer connection base monthly charge: $44.00 monthly construction sewer connection base charge shall increase each year, July 1, as shown in the table in KMC 4.13.030, 5.

The standard connection size is four inches; greater connection sizes require prior approval by the public works director and city engineer.

BASE RATE FY26 FY27 FY28 FY29 FY30 FY31

PER ERU $44.00 $47.00 $50.00 $53.00 $56.00 $59.00

(Ord. 2015-04, 11/10/2015; Ord. 2025-06, § 1, 5/27/2025)

Sec. 4.13.040. - Extension of sewer services policy.#

Any project or applicant or developer, whether an individual unit or a multiple unit or subdivision, that requires connection to the city sewer system, shall be required to pay all of the costs of any extensions or facilities necessary to achieve a connection that meets the city council's standards or specifications in force at the time. This may include not only the capital costs of the project, but also any city costs associated with plan approval, engineering and inspection work, exclusive to the extension.

Any extension parties, whether the applicant or developer, or a combination of the two, may enter into an extension agreement that shall be filed with the city clerk setting forth cost recovery procedures for users connecting to the extension part of the system in the future. The agreement will outline a formula to be used for calculation of the future contributions to the extension and shall specify that the fees must be paid to the original party(s) of the extension before building permits are issued to any new connectors. Future extensions beyond the current extension are not eligible for cost recovery, only connections on to the line itself. The recovery period to the original party(s) may not exceed ten years and is to be pro-rated to the future connectors in an equitable manner detailed in the extension agreement. The agreement may establish refunding of the costs of the extension not only to the original applicant or developer, but also to any other parties that have paid into the extension within the ten-year period.

If the city extends sewer service for a development, the developer of any of the property within the extension will be responsible to enter into an extension agreement with the city setting forth the cost recovery procedures.

(Ord. 2015-04, 11/10/2015)

Sec. 4.13.050. - Non-service connections.#

All service connections shall be charged the minimum monthly base rate regardless of use or occupancy. Monthly base fees are required to support the treatment and maintenance costs of the overall system. When water service has been discontinued as per section 4.12.080, sewer service shall also be deemed as disconnected.

(Ord. 2015-04, 11/10/2015)

Sec. 4.13.060. - Winter rate connections.#

Property owners, who wish to continue sewer service during the months of November through April, while vacant from their homes, may request winter rate billing. The public works staff will verify the vacancy of the dwelling periodically during the winter months. 1.

Rate: $11.00 per month

(Ord. 2015-04, 11/10/2015)

CHAPTER 4.14. - CONSTRUCTION AND DEVELOPMENT FEES#

Sec. 4.14.010. - Building department fees.#

Building permit fees: Building permit fees shall be in accordance with the International Building Code (IBC) as adopted by the State of Utah.

Application fee: $25.00.

Deposit (required at time of application): Credited toward permit fee when paid in full, forfeited if plans are withdrawn.

Commercial plans: $300.00

Standard plans: $200.00

Modular or manufactured homes: $100.00

Other structures: $75.00

Building valuations:

Agricultural buildings: $20.00 per square foot

Non-Agricultural.

Commercial Structures per the International Building Code (IBC).

ii.

Residential Structures per the International Residential Code (IRC).

Remodels and Basement finishes: Valuation based on 50% of square feet values from above.

Garages: $49.88 per square foot

Decks: $10.00 per square foot

Building fees:

Agricultural buildings: $6.00 per $1,000.00 of valuation or fraction thereof.

Non-agricultural:

Commercial structures built per the IBC.

ii.

Residential structures built per the IRC

Fees in accordance with Section 1.1.13, Kamas City Building Permit Fees.

Plan review fees:

Agricultural buildings: No fee

Commercial structures: 65 percent of building permit fee

Residential structures: 65 percent of building permit fee

Detached garages with no living space, decks/porches for existing structures, and accessory buildings: 15 percent of building permit fee.

Plumbing permit fees:

Permit issuance fee: $10.00

System fee (does not include $10.00 issuance fee):

Agricultural buildings: $0.035 per square foot

ii.

Commercial structures per the International Plumbing Code (IPC): $0.03 per square foot

iii.

Residential structures per the IRC: $0.03 per square foot

Mechanical permit fees:

Permit issuance fee: $10.00, plus $0.035 per square foot

System fee (does not include $10.00 issuance fee):

Agricultural buildings: $0.03 per square foot

ii.

Commercial structures per the International Mechanical Code (IMC): $0.03 per square foot

iii.

Residential structures per the IRC: $0.03 per square foot

Electrical permit fees:

Permit issuance fee: $10.00

System fee (does not include $10.00 issuance fee):

Agricultural buildings: $0.035 per square foot

ii.

Commercial structures per the National Electric Code (NEC): $0.035 per square foot

iii.

Residential structures per the IRC: $0.035 per square foot

10.

Alternative energy permits: These permits are separate from the permits issued for new construction and are based on 50 percent of the actual permit cost. These permits include, but are not limited to, solar hot water, photovoltaic, geo-thermal, and wind generated power.

Photovoltaic system: $350.00

Geo-thermal: $250.00

Solar hot water: $125.00

Wind generator: $125.00

Permit issuance: Ten percent of review fee

11.

Utah state surcharge: A one percent surcharge on all permits to be collected and remitted to the State of Utah as per U.C.A. § 58-54-9-3, as amended.

12.

Other inspections and fees:

Inspections outside of normal office hours: $100.00 per hour (minimum of one hour)

Re-inspection fee assessed under the provisions of Chapter 1 of both the IBC and IRC: $100.00 per occurrence

Inspections and permits for which no fee specifically indicated: $100.00

Additional plan review required by changes, additions, or revisions to approved plans: $100.00 per hour (minimum of one hour)

13.

Kamas city building permit fees

Total Valuation Fee

Less than $2000 $24 for the first $500 plus $3.50 for each additional $100, or fraction thereof, to and including $2,000

$2,001 to $25,000 $76.50 for the first $2,000 plus $16.50 for each additional $1,000, or fraction thereof, to and including $25,000

$25,001 to $50,000 $456 for the first $25,000 plus $10.10 for each additional $1,000, or fraction thereof, to and including $50,000

$50,001 to $100,000 $756 for the first $50,000 plus $8.50 for each additional $1,000 or fraction thereof, to and including $100,000

$100,000 to $500,000 $1,181 for the first $100,000 plus $6.50 for each additional $1,000 or fraction thereof, to and including $500,000

$500,001 to $1,000,000 $3,781 for the first $500,000 plus $5.50 for each additional $1,000 or fraction thereof, to and including $1,000,000

$1,000,001 and up $6,531 for the first $1,000,000 plus $4.50 for each additional $1,000 or fraction thereof

Fees for inspections not specifically listed shall be determined by the Building Official.

(Ord. 2015-04, 11/10/2015; Res. No. 2022-08, 9/13/2022)

Sec. 4.14.020. - Planning fees.#

Project Fees

Project Application: $200.00

Final Project approval: $200.00

Professional Fees in accordance with Section 1.2.4 below.

Simple lot subdivision fees (due prior to final approval signatures): Dividing one lot in to two lots.

Application/plat review fee: $200.00 per plat

Recording fees: $100.00 plus Summit County Recording Fees

Professional fees in accordance with Section 1.2.4 below.

Subdivision fees (due prior to final approval signatures):

Application fee (concept): $200.00 per plat

Preliminary plat review:

Minor subdivision review: $100.00 per lot plus professional review fees (five lots or fewer).

ii.

Major subdivision review: $200.00 per lot plus professional review fees (six lots or more).

Final plat review: $100.00 per lot plus professional review fees.

Revision to final plat: $1,000.00 per plat plus professional review fees.

Recording fees: $100.00 plus Summit County Recording Fees.

Professional fees in accordance with Section 1.2.4 below.

Professional fees:

Projects which require review by the city attorney, city engineer, or other consultant(s) shall be billed to the applicant at the actual billed rates incurred. At the time of making application to the city for approval of a new subdivision, an applicant shall pay a deposit amount to be used as a credit from which the city may cover the applicant's share of professional fees incurred by the city on an ongoing basis in connection with the application. The deposit amount shall be $300.00 per lot, or $1,200.00, whichever is greater.

The city shall notify the applicant monthly of the amount of costs for professional services incurred by the city in connection with the application, itemized by category of professional services. The city is authorized to immediately use the funds in the applicant's deposit account to pay any outstanding bills for professional services incurred in connection with the application.

If the amount in the applicant's planning deposit account with the city falls below 25 percent of the original amount deposited, the city is authorized to require the applicant to deposit additional funds to bring the account back up to the original amount deposited, or to some lesser amount specified by the city, if the city reasonably believes such funds will be needed to cover professional fees.

Conditional use permit: $300.00

Appeal authority: $500.00. Fee includes appeals to Administrative Law Judge, Planning Commission, or City Council. Professional Fees in accordance with Section 1.2.4. If a court reporter or verbatim transcripts are required, the actual cost will be assessed in addition to the fee.

Reactivation Fee: For projects that have been inactive by the applicant for more than six months a Reactivation Fee of 50 percent of original application fee will be assessed.

Extensions of approvals: $100.00 (in accordance with zoning ordinance provisions and approved by the governing body).

General plan amendments: $500.00 plus professional fees. Fee is nonrefundable and no guarantee of approval of proposed amendment shall be implied by this fee.

10.

Development code amendments: $500.00 plus professional fees. Fee is nonrefundable and no guarantee of approval of proposed amendment shall be implied by this fee.

11.

Zone changes: $1,000.00. Fee is nonrefundable and no guarantee of approval of proposed amendment shall be implied by this fee.

12.

Annexations: $2,000, plus $10.00 per acre. Fee is nonrefundable and no guarantee of approval of proposed annexation shall be implied by this fee.

13.

Sign permit (when required): $50.00

14.

Book and map purchases:

Kamas City General Plan: $50.00

Kamas City Development Code: $50.00

Kamas City Zoning Map: by size

Kamas City Construction Standards: $30.00

Kamas City Centennial History Book: $15.00

15.

Special meetings:

Planning commission: $500.00

City council: $750.00

Any project requesting a special meeting to be convened shall submit a fee for the purpose of scheduling the meeting. In the event the meeting may not be convened due to scheduling conflicts the fee shall be returned to the applicant, less any cost associated with staff time and advertising.

(Ord. 2015-04, 11/10/2015; Res. 2018-06, 9/11/2018; Res. No. 2022-08, 9/13/2022)

Sec. 4.14.030. - Subdivision construction review and inspection fees.#

Projects which require infrastructure installation, whether private or public, shall be required to pay an inspection fee deposit equal to five percent of the estimated construction cost as determined by the city engineer. The city will charge against this deposit all costs associated with the project, including staff, administrative, legal, other professional and engineering consultation fees and costs incurred by the city. If the city has funds remaining after the completion and acceptance of the project by the city, the balance of the fee not used will be refunded to the applicant or developer. If the actual costs associated with the project exceed the deposit, the city shall bill the actual costs to the applicant or developer.

(Ord. 2015-04, 11/10/2015)

Sec. 4.14.040. - Permit to work in city public right-of-way.#

A $25.00 nonrefundable application fee per utility or company, plus a $1,500.00 cash bond for work crossing the street and a $2,000.00 cash bond for every 600 feet of parallel work in the right-of-way (bond to be held for two years after acceptance of repair) plus proof of insurance. Engineering inspection fees or city repair costs may be billed to the licensee or charged against the bond if necessary.

(Ord. 2015-04, 11/10/2015; Res. 2018-06, 9/11/2018)

CHAPTER 4.15. - MUNICIPAL TRANSIENT ROOM TAX#

Sec. 4.15.010. - Transient room tax imposed.#

As provided in U.C.A. § 59-12-352, there is levied a one percent tax on amounts paid or charged within Kamas City for tourist home, hotel, motel, bed and breakfast, or trailer court accommodations and services that are regularly rented for less than 30 consecutive days. This tax shall be called a "municipal transient room tax."

(Ord. 2025-05, § 1 (Exh. A), 3/11/2025)

Sec. 4.15.020. - Transient room tax administration and collection.#

The municipal transient room tax shall be administered and collected by the state tax commission as provided in U.C.A. § 59-12-354.

(Ord. 2025-05, § 1 (Exh. A), 3/11/2025)

Sec. 4.15.030. - Transient room tax revenue use.#

Revenue from the municipal transient room tax may be used by the city for general fund purposes.

(Ord. 2025-05, § 1 (Exh. A), 3/11/2025)